
Retirement topics - 401 (k) and profit-sharing plan contribution limits ...
Apr 15, 2021 · Learn the contribution limits for your 401 (k) and Profit-Sharing retirement plans.
Retirement topics - Contributions | Internal Revenue Service
Nov 16, 2025 · Retirement Topics - Contributions A contribution is the amount an employer and employees (including self-employed individuals) pay into a retirement plan. Limits on contributions …
401k Plans deferrals and matching when compensation exceeds the …
Unless your plan terms provide otherwise, the salary (elective) deferral limit is applied uniformly to the compensation that the employee receives throughout the year. Compensation and contribution limits …
2021 Limitations Adjusted as Provided in Section 415(d), etc. Notice 2020-79 Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified …
Retirement topics - Catch-up contributions | Internal Revenue Service
Aug 26, 2025 · Individuals who are age 50 or over at the end of the calendar year can make annual catch-up contributions. Annual catch-up contributions up to $7,500 in 2023 and 2024 ($6,500 in 2021 …
Retirement topics - IRA contribution limits | Internal Revenue Service
Sep 22, 2025 · Note: For other retirement plans contribution limits, see Retirement Topics – Contribution Limits. For 2025 and 2024, the total contributions you make each year to all of your traditional IRAs …
COLA increases for dollar limitations on benefits and contributions
Aug 26, 2025 · The tax law places limits on the dollar amount of benefits and contributions. The law requires the limits be adjusted annually for cost-of-living increases.
Roth comparison chart - Internal Revenue Service
Roth Comparison Chart * This limitation is by individual, rather than by plan. You can split your annual elective deferrals between designated Roth contributions and traditional pre-tax contributions, but …
Retirement plans for self-employed people - Internal Revenue Service
Aug 26, 2025 · Looking for prior year contribution limits? Dollar figures are subject to annual cost-of-living adjustments. Our chart and PDF file will show you contribution limits for 2021, 2020, 2019, plus …
cost of living adjustments Cost-of-Living Adjustments for Retirement Items